ECJ C-519/19 (BMW AG) – Questions – Customs value for software installed free of charge but not included in price of imported product

Request for a preliminary ruling in case C-509/19 (BMW Bayerische Motorenwerke AG) from the Finanzgericht München (Germany) lodged on 4 July 2019.

Question referred

Should the development costs for software that has been produced in the European Union, made available to the seller by the buyer free of charge and installed on the imported control unit be added to the transaction value for the imported product pursuant to Article 71(1)(b) of Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code 1 if they are not included in the price actually paid or payable for the imported product?


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